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A Matter of Trusts: Fixed trusts and NALI

Published on 01 Nov 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In addition to the “general” non-arm’s length income provisions, special rules apply to distributions from a trust to a complying
superannuation fund.

Author profile

Philippa Briglia
Philippa is a senior associate in Sladen Legal’s business law team and works primarily in the areas of superannuation, succession planning, states taxes and trust law. She has extensive experience in advising on the superannuation regulatory framework, particularly in an SMSF context. She regularly provides advice on complex structures and arrangements involving SMSFs and SMEs. Philippa has been published in numerous industry publications, including the Tax Institute Journal. - Current at 02 February 2021
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